财政法基本理论问题研究回顾与探析

Review and Discussion of Basic Theories Problem of Public Finance Law

财政法制的完备需要财政法学理论研究的深化,而理论研究的深化必须从已经取得的成果开始。本文在陈述作者对财政概念认识的基础上,概述了我国财政法学文献对财政法的内容体系、地位和基本原则问题的研究状况,并通过分析对这些问题提出了作者的观点;文章还对外国财政法学文献在我国的译介情况作了简要介绍与评论。

It needs the theory study of public finance law deepens to perfect the public finance law system, but the theory study deepening must begin from the obtained result. This thesis gives a brief account of the document of public finance law, introduces and comments foreign document of public finance law in China.